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ARTICLE 9Conversion of UK Earnings Factors or Contribution Factors

In order to convert to a period of contributions or credits for the purposes of Articles 4 and 7:

(a)the competent authority of Great Britain, Northern Ireland or the Isle of Man shall divide any earnings factor achieved in any tax year commencing after 5 April 1975 under its legislation, by that years lower earnings limit;

(b)the competent authority of Jersey shall multiply any contribution factor achieved by a person under its legislation:

(i)by thirteen in the case of a quarterly contribution factor; and

(ii)by fifty-two in the case of an annual contribution factor.

The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in a quarter or in a year, shall be treated as representing the number of weeks of contributions or credits completed under that legislation.

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